Are There Benefits to a Higher Standard? The Effects of Raising the Standard Tax Deduction
Description
With all its complications, the US personal income tax code is an attractive target for reformers. It is complicated, confusing, and riddled with loopholes and deductions that distort taxpayer behavior. Increasing the standard deduction would simplify the code and benefit most taxpayers, but have consequences for fairness and for the public, private, and nonprofit sectors.Department
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Citation
Taylor, Lori L. (2017). Are There Benefits to a Higher Standard? The Effects of Raising the Standard Tax Deduction. Mosbacher Institute for Trade, Economics & Public Policy. Available electronically from https : / /hdl .handle .net /1969 .1 /164756.